Naslov (eng)

An Innovative Model for Performance Analysis of Sustainability Reports

Autor

Čavlin, Miroslav
Dmitrović, Veljko
Jakovljević, Nemanja
Đurović, Milan

Opis (eng)

Abstract: ESG reporting has developed as a global standard of corporate reporting, representing the driver of the implementation of the concept of sustainability in the business model of the company. The findings indicate that despite the existence of internationally accepted standards, many ESG reports suffer from a lack of transparency, inconsistency in the presentation of data and excessive focus on positive aspects, while challenges and risks are often marginalized. The aim of the research is to identify a possible practical framework for analyzing the quality of corporate sustainability reports. The outcome of the research is the formulation of an analytical model based on a three-level scaled assessment of the structure, visualization and information spectrum of sustainability reports. The conclusion of the research is the necessity of improving the assessment methodology through the serious application of standardized metrics, and the contribution of the work is reflected in the creation of practical guidelines for improving the quality of sustainability reporting, as well as in creating a basis for further research in this area. The results may be useful for companies, but also for regulators, investors and all interested stakeholders who strive for a more competent presentation of sustainable business practices.

Jezik

engleski

Datum

2024

Licenca

Ovo delo je licencirano pod uslovima licence
Creative Commons CC BY 4.0 - Creative Commons Autorstvo 4.0 International License.

http://creativecommons.org/licenses/by/4.0/legalcode

Predmet

Keywords: sustainability reporting; performance analysis; innovative model.

Deo kolekcije (1)

o:1600

Radovi profesora i saradnika Fakulteta za ekonomiju i inženjerski menadžment